• The Journal of Economics, Marketing and Management
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• v.5 no.2
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• pp.10-32
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• 2017

The landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Research needs to bridge the gap between social and financial performance by considering corporate performance in a wider perspective. At base, IR is a relatively new but powerful idea: enhancing the way organizations think, plan and report the story of their business. Organizations are using IR to communicate a clear, concise, integrated story that explains how all of their resources are creating value. This paper examines the rise of what has been widely claimed to represent a new and striking future for corporate reporting, namely the notion of "Integrated Reporting" (IR). Unfortunately, there is poor empirical research work undertaken which has focused on published integrated reports. This research study provides initial analysis of the content and structure of the corporate integrated reports published in 2013 and available on the International Integrated Reporting Council (IIRC) Emerging Examples Database. As part of this study, Integrated Reports were analyzed for company information, report information and report content. Moreover, they were also evaluated as to the extent these adhered to the integrated reporting (IR) Guiding Principles, Content Elements, and the multiple capitals model. Findings of this study indicate that "early integrated reports were mostly lengthy, fail to adhere to all the guiding principles, and covered four of the six capitals suggested." At present, no universally accepted global framework for IR exists and it is still largely a voluntary practice. We believe that IR of both financial and non-financial performance should be made mandatory, and it should become a universal practice for all the global listed companies within the next 5-10 years.

• Korean Journal of Veterinary Research
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• v.59 no.4
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• pp.207-211
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• 2019

Mass mortality in commercially cultured Amur catfish (Silurus asotus), showing symptoms of dermal ulcerations, occurred on a private farm in Mar 2019 in Korea. β-hemolytic bacteria were isolated from the ulcers and kidneys of the fish and identified as Aeromonas veronii. The isolate was resistant to tetracycline and possessed cytotoxic heat-labile enterotoxin (aerolysin/hemolysin). We investigated the genetic determinants associated with tetracycline resistance, and the isolate has been confirmed to simultaneously possess tetA and tetE genes. This is the first report on the occurrence of tetracycline-resistant A. veronii infection related to mass mortality in commercially cultured Amur catfish in Korea.

• Physical Therapy Korea
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• v.19 no.3
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• pp.91-97
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• 2012

The primary aim of this study was to compare responsiveness of self-report by worker and therapist-scored functional capacity instrument. Self-report and therapist-scored interval-level person measures and item difficulties were compared at admission and discharge. Therapist and worker ratings were collected on 230 clients from 27 rehabilitation sites using the newly developed Occupational Rehabilitation Data Base (ORDB) functional capacity instrument. ORDB comprises several subscales measuring relevant variables of "a return-to-work model" in work-related rehabilitation clinics. The functional capacity scale deals with 10 DOT job factors. The rating scale categories were 1-severely impaired, 2-moderately impaired, 3-mildly impaired, and 4-not impaired. Only data from clients with low back pain (n=98) with complete data (both admission and discharge scores) were used for the present study. Therapists and workers completed the functional capacity instrument at admission and discharge. Rasch analysis [1-parameter item response theory model (IRT)] was applied to calibrate item difficulty and person ability measure of therapist and workers ratings. Effect sizes for therapist and self-report ratings were slightly different, .69 and .30, respectively. Therapist and worker ratings were more consistent at discharge (r=.54) than at admission (r=.32). Workers have a tendency to be more severe in their ratings (show higher item difficulties) than therapists at admission and discharge. Therapists and workers report similar magnitudes of improvement following treatment program. These findings challenge the belief that injured workers may unreliable source for monitoring therapeutic outcomes. Self-report measures have the advantage of conserving therapist time for treatment (versus evaluation). While the therapist and self-report ratings are comparable at discharge, there is less consistency at admission. Comparable therapist-worker ratings may be achieved by controlling for rating severity using IRT methodologies.

• The Journal of the Korea Contents Association
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• v.9 no.10
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• pp.339-348
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• 2009

This research proposes a new approach to measure corporate contributions to sustainability called Sustainable Value. With some global corporations which recognize the seriousness of environmental crisis and their social responsibility, enterprises are positively accepting the sustainable management. Also, publication of the sustainability report is proliferating which is showing the enterprise's strategy, activity, result and influence in environmental, economic, social cases to the stakeholder. However, to settle and proliferate this current, it rests with how to evaluate enterprises sustainability in reasonable and reliable figure. In this context, what introduced and taking effects are sustainability report evaluation and awarding system. But the quality of sun stainability report and its content's depth and the evaluation of enterprise's sustainability itself should be distinguished. Because the enterprise which published excellent graded sustainability report is not always the enterprise that is sustainable. Then, how could we prove the result of enterprise's sustainable management based on sustainability report? This paper is to find the answer and to utilize it based on sustainability report, particularly sustainable value model as the central figure.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.77
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• pp.69-89
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• 2018

The United States of America is one of the most favoring countries in which mandatory pre-arbitration clauses in the form of adhesion contract have been widely recognized and supported by courts and the Federal Arbitration Act. However, after the financial crisis in 2008 and the National Arbitration Forum scandal in 2009, in enacting the Dodd-Frank Wall Street Reform and Consumer Protection Act ('Dodd-Frank Act'), Section 1028(a) of the Act requires the newly created Consumer Financial Protection Bureau (CFPB) to provide Congress with a report on "the use of agreements providing for arbitration of any future dispute between covered persons and consumers". Section 1028(b) also grants the CFPB the authority to "prohibit or impose conditions or limitations on the use of an agreement between a covered person and a consumer for a consumer financial product or service providing for arbitration of any future dispute between the parties, if the Bureau finds that such a prohibition or imposition of conditions or limitations is in the public interest and for the protection of consumers." Pursuant to the Dodd-Frank Act, the CFPB issued a report entitled "2015 Arbitration Study: Report to Congress 2015 (Report)" in March 2015. This paper examines some major legal issues of the Report and makes a few recommendations for Korean financial institutions which entered into the U.S. financial market or has a plan to do so in the near future.

• Journal of the Society of Disaster Information
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• v.10 no.2
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• pp.200-207
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• 2014

In this research, The Police Order No. 2013-1, which is 'Electronic Security 112 Report Standards,' was analyzed and the relevant policy tasks were presented. The policy tasks to achieve the purpose of the selective report system are as follows. First, in order to construct the statistics base, the establishment of the terms related to false alarm and false call, emergency button, and sensing signal and the development of the appropriate term to replace the electronic security guard are needed. Second, the electronic security companies should build the response system to abide by the 112 report standards of the police order. Third, the police should reexamine the establishment of the emergency report objects of the selective report system. Fourth, the reinforcement of the administrative regulation and supervision to enforce the police order strictly is required.

• The Plant Pathology Journal
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• v.20 no.3
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• pp.224-228
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• 2004

A potyvirus causing chlorotic mottle and yellow spots on leaves of Dianthus barbatus was isolated and identified as an isolate of Carnation vein mottle virus (CVMV). Purified preparations of Chenopodium quinoa infected with CVMV-K showed filamentous particles between 695 and 785 om long. Many cytoplasmic inclusions were observed, and these consisted of pinwheels, dense bands, loops, and circles. The coat protein of CVMV-K was about 32 KDa in western blot analysis using a CVMV antibody. The nucleotide sequence of coat protein gene showed 97.6％ homology with a Japanese isolate. The genome size of CVMV-K was about 9.0 kb by dsRNA analysis. These results indicate that the virus is an isolate of CVMV. This is the first report on CVMV in Korea.

• Journal of Oral Medicine and Pain
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• v.41 no.3
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• pp.137-143
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• 2016

Posterior disk displacement (PDD) of the temporomandibular joint (TMJ) is a rare condition and most descriptions of TMJ PDD are about the adhesion of superior TMJ in which the position of disk is relatively posterior to anteriorly translated condyle in open mouth position. However, there have been reports about truly posteriorly positioned disk to the condyle in closed mouth position. This type of PDD has been classified into three subtypes-thin flat disk type, grossly posterior displaced disk type, and perforated disk type. Here, we report two rare cases of TMJ PDD, one with thin flat disk and one with perforated disk. Its possible etiology, pathogenetic mechanisms, related signs and symptoms, differential diagnoses, and treatments were reviewed and discussed.

• Mycobiology
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• v.46 no.2
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• pp.154-158
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• 2018

Bitter rot caused by the fungal genus Colletotrichum is a well-known, common disease of apple and causes significant yield loss. In 2013, six fungal strains were isolated from Fuji apple fruits exhibiting symptoms of bitter rot from Andong, Korea. These strains were identified as Colletotrichum fructicola and C. siamense based on morphological characteristics and multilocus sequence analysis of the internal transcribed spacer rDNA, actin, calmodulin, chitin synthase, and glyceraldehyde-3-phosphate dehydrogenase Pathogenicity tests confirmed the involvement of C. fructicola and C. siamense in the development of disease symptoms on apple fruits. This is the first report of C. fructicola and C. siamense causing bitter rot on apple fruit in Korea.

• Maxillofacial Plastic and Reconstructive Surgery
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• v.35 no.5
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• pp.316-324
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• 2013

This case report describes the treatment of a 23-year-old woman who had lip protrusion with gummy smile and mentalis muscle strain. Orthognathic surgery was performed in conjunction with orthodontics. Minimum dental decompensation was performed with presurgical orthodontics followed by an anterior segmental osteotomy for the majority of dental decompensation. Counterclockwise rotation of the maxillomandibular complex was applied by LeFort I osteotomy, and bilateral sagittal split ramus osteotomies with anterior segmental osteotomy to achieve overall facial balance. The active treatment period was 15 months. Stable occlusion and skeletal relationship were observed after a 10-month follow-up period.